You plan to open a small business for manufacturing pet collars, leashes, and harnesses. You have found a workshop space you can use for sewing your products. After some research and planning, you have estimates for the various operating costs for your business.

The total square footage for the sewing rooms is 1,500 square feet broken into three areas (500 square feet each). You have taken out a loan for start-up costs, and the monthly payment is $550; it goes into effect immediately and should be accounted for in your costs. You will also collect a modest salary for the first year of $500 per month; remember to divide evenly among the services.

Salary and Hiring Data

One collar maker, who will be paid $16.00 per hour and work 40 hours per week

One leash maker, who will be paid $16.00 per hour and work 40 hours per week

One harness maker, who will be paid $17.00 per hour and work 40 hours per week

One receptionist, who will be paid $15.00 per hour and work 30 hours per week

Other Costs

Rent: $750 per month; allocate based on square footage

High-tensile strength nylon webbing$12 per yard of webbing

o3 collars per yard of webbing

o2 leashes per yard of webbing

o2 harnesses per yard of webbing

Polyester/nylon ribbons$9 per yard of ribbon

o3 collars per yard of webbing

o2 leashes per yard of webbing

o2 harnesses per yard of webbing

Buckles made of cast hardware$0.50 per buckle

o4 buckles used per collar

o3 buckles used per leash

o8 buckles used per harness

Please help me solve and give the formula for the variable cost/item for the following

Buckles made of cast hardware$0.50 per buckle

1. 4 buckles used per collar
2. 3 buckles used per leash
3. 8 buckles used per harness